GST – Consultation on GST returns and other issues
Types of GST Return
GST Return | Purpose | Entity | Filling Period | Due Date |
GSTR – 1 | For reporting of Outward supplies | All Normal and Casual registered taxpayers | Monthly Quarterly | 11th of succeeding month End of month succeeding the quarter |
GSTR – 2A | For claiming ITC | All Normal and Casual registered taxpayers | Monthly |
|
GSTR – 3B | For self–declaration of tax payable | All Normal and Casual registered taxpayers | Monthly | 20th of succeeding month |
GSTR – 4 | Annual Return For composition dealer | Composition dealers | Annual | 30th April |
GSTR-5 | For reporting of outward or inward supplies by Non-residents | Non-resident taxpayers | Monthly | 20th of succeeding month |
GSTR – 5A | For reporting of Services & tax payable provided to India residents by OIDAR Service providers | Online Information and Database Access or Retrieval (OIDAR) services providers. | Monthly | 20th of succeeding month |
GSTR – 6 | For reporting of distribution of credit by ISDs | Input Service Distributors (ISDs) | Monthly | 13th of succeeding month. |
GSTR – 7 | For reporting of TDS deductions | TDS Deductor (specified u/s 51) | Monthly | 10th of succeeding month. |
GSTR – 8 | For reporting of tax deductions by | E-commerce operator | Monthly | 10th of succeeding month. |
GSTR – 9 | GST Annual return. | All registered taxpayers | Annually | 31st Dec of succeeding financial year. |
GSTR – 9A | GST Annual return for composition dealers | Composition Dealers | Annually | 31st Dec of succeeding financial year. |
GSTR – 9B | GST Annual return for E-commerce operators | E-commerce Operators | Annually | 31st Dec of succeeding financial year. |
GSTR – 9C | To be filed along with GSTR 9, for entities liable to get audited u/s 35 of CGST Act | For entities liable to get audited under section 35. | Annually | 31st Dec of succeeding financial year. |
GSTR -10 | Final return for cancellation or surrender of GST | All taxpayers excluding | Within 3 months of cancellation or surrender of GSTN | N/A |
GSTR – 11 | For reporting of inward supplies by UIN Holders | Unique Identity holders | Quarterly | N/A |
Leave us an email at support@taxontips.com